https://www.taxtmi.com/caselaws?id=369818 The Member (Judicial) set aside the demand for recovery of irregularly availed CENVAT credit on renting of immovable property for EOU and DTA units, amounting to Rs. 14,82,351/-, along with interest and penalties. The appellant's argument that the merged units created a revenue-neutral situation was accepted, leading to the conclusion that even if the demand was confirmed, the merged unit would still be eligible for the credit. The appeal was allowed with any consequential relief, emphasizing compliance with legal provisions and equitable treatment of merged units. en-us Thu, 01 Nov 2018 00:00:00 +0530 Fri, 02 Nov 2018 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369818 The Member (Judicial) set aside the demand for recovery of irregularly availed CENVAT credit on renting of immovable property for EOU and DTA units, amounting to Rs. 14,82,351/-, along with interest and penalties. The appellant's argument that the merged units created a revenue-neutral situation was accepted, leading to the conclusion that even if the demand was confirmed, the merged unit would still be eligible for the credit. The appeal was allowed with any consequential relief, emphasizing compliance with legal provisions and equitable treatment of merged units. Case-Laws Central Excise Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369818